{
  "url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006/introduction",
  "json_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006/introduction.json",
  "legislation": "uksi/2006/1472",
  "legislation_title": "The Value Added Tax (Reduced Rate) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-reduced-rate-order-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "VALUE ADDED TAX\nMade 6th June 2006\nLaid before the House of Commons 7th June 2006\nComing into force 1st July 2006\nThe Treasury makes the following Order in exercise of the powers conferred by sections 29A and 96(9) of the Value Added Tax Act 1994:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23; section 29A was inserted by section 99(4) of the Finance Act 2001 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/1472/introduction",
    "retrieved_at": "2026-10-29T04:27:51.476284+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}